Abstract

This paper studies whether and why government-owned firms avoid taxation to a greater extent than private owners do. By considering a sample of Italian listed corporations between 2006 and 2011, it was found that government ownership had a systematically negative effect on corporate income’s effective tax rate, with a prevalence of tax-planning policies being focused on a long-term horizon. Managers of local government-owned firms pursue the goals of focusing on cost-minimizing policies, even to the detriment of national tax-revenue collection.

Autore Pugliese

• Mafrolla Elisabetta

Tutti gli autori

• Mafrolla E.

Titolo volume/Rivista

PUBLIC MONEY & MANAGEMENT

Anno di pubblicazione

2018

ISSN

0954-0962

ISBN

Non Disponibile

Numero di citazioni Wos

Nessuna citazione

Ultimo Aggiornamento Citazioni

Non Disponibile

Numero di citazioni Scopus

Non Disponibile

Ultimo Aggiornamento Citazioni

Non Disponibile

Settori ERC

Non Disponibile

Codici ASJC

Non Disponibile